Generally, income taxes you pay to a foreign country or U.S. possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U.S. income tax on Form 1040, line 48. To claim the credit, you may have to complete and attach Form 1116. For more information, see
chapter 38, the Form 1040 instructions, or Publication
514.

Real estate and personal property taxes are deducted on Schedule A (Form 1040),
lines 6 and 7, respectively, unless they are paid on property used in your
business, in which case they are deducted on Schedule C, Schedule C-EZ, or
Schedule F (Form 1040). Taxes on property that produces rent or royalty income
are deducted on Schedule E (Form 1040).